Corporate residence is determined on the basis of centres of activity, which may be the location of a company’s economic activity or management activity.
Centres of activity in Argentina of non-Argentine corporations are treated as PEs.
As part of the 2017 tax reform, a PE definition has been introduced into the Income Tax Law. Such a definition is aligned to the one included in the OECD's Model Tax Convention for the Avoidance of Double Taxation.
Last Reviewed - 31 July 2018